国外保护水资源财税政策的简介与启示  

A Brief Introduction of Fiscal Policies concerning Water Resource Protection in Foreign Countries and Their Implications for China

作　　者：沈琳[1] 韩葱慧[1] 李佶[2] 

机构地区：[1]海南大学经济学院,海南海口570228 [2]中国人民银行海口中心支行,海南海口570105

出　　处：《涉外税务》2009年第3期31-34,共4页International Taxation In China

摘　　要：近年来,我国水资源危机日益严重,已经成为制约经济发展的重要因素之一。保护水资源成为当务之急。本文介绍了国外保护水资源的财税政策,并结合我国实际,提出应循序渐进地开征水资源税和水污染税,充分发挥财税政策的调控作用,提高水资源的利用效率,实现经济的可持续发展。In recent years, the increasingly deteriorating water crisis has become one of the key factors retarding the economic development in China. This paper provides a brief introduction of fiscal policies concerning water resource protection in some foreign countries. After that, com- bined with Chinese practice, it suggests that water resource tax and water pollution tax should be started to collect step-by-step in order to improve the efficiency of water utilization and to achieve the sustainable development in China.

关 键 词：水资源 保护 财税政策 

分 类 号：F812.42[经济管理—财政学] F811.4